SOPIDI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SOPIDI
Largest movements
- Receivables within one year +€45,133
up €45,133 (+10.2%), from €441,259 to €486,392
- Cash -€14,342
down €14,342 (-4.4%), from €327,485 to €313,143
mainly Receivables within one year (-€45,133)
- Profit (loss) carried forward +€24,245
up €24,245 (+5.7%), from -€428,943 to -€404,698
- Financial income +€10,190
up €10,190 (+34.6%), from €29,439 to €39,629
- Financial charges -€4,657
down €4,657 (-92.7%), from €5,022 to €365
- Gross operating margin -€1,615
down €1,615 (-72.9%), from -€2,216 to -€3,832
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,315,679 | €1,339,924 | +€24,245 | +1.8% |
| Fixed assets | 21/28 | €257,324 | €250,778 | -€6,546 | -2.5% |
| Tangible fixed assets | 22/27 | €257,324 | €250,778 | -€6,546 | -2.5% |
| Land and buildings | 22 | €257,324 | €250,778 | -€6,546 | -2.5% |
| Current assets | 29/58 | €1,058,355 | €1,089,146 | +€30,791 | +2.9% |
| Amounts receivable within one year | 40/41 | €441,259 | €486,392 | +€45,133 | +10.2% |
| Other amounts receivable | 41 | €441,259 | €486,392 | +€45,133 | +10.2% |
| Current investments | 50/53 | €289,611 | €289,611 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €327,485 | €313,143 | -€14,342 | -4.4% |
| Total equity and liabilities | 10/49 | €1,315,679 | €1,339,924 | +€24,245 | +1.8% |
| Equity | 10/15 | €1,315,679 | €1,339,924 | +€24,245 | +1.8% |
| Contributions | 10/11 | €1,472,613 | €1,472,613 | = | 0.0% |
| Reserves | 13 | €272,010 | €272,010 | = | 0.0% |
| Distributable reserves | 133 | €272,010 | €272,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€428,943 | -€404,698 | +€24,245 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,546 | €6,546 | = | 0.0% |
| Other operating charges | 640/8 | €4,643 | €4,641 | -€1 | 0.0% |
| Gross operating margin | 9900 | -€2,216 | -€3,832 | -€1,615 | -72.9% |
| Operating profit (loss) | 9901 | -€13,405 | -€15,019 | -€1,614 | -12.0% |
| Financial income | 75/76B | €29,439 | €39,629 | +€10,190 | +34.6% |
| Recurring financial income | 75 | €29,439 | €39,629 | +€10,190 | +34.6% |
| Financial charges | 65/66B | €5,022 | €365 | -€4,657 | -92.7% |
| Recurring financial charges | 65 | €5,022 | €365 | -€4,657 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | €11,012 | €24,245 | +€13,233 | +120.2% |
| Profit (loss) for the period | 9904 | €11,012 | €24,245 | +€13,233 | +120.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,012 | €24,245 | +€13,233 | +120.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.